Course: Financial Statements according to German GAAP (5101-471)

Persons:

• Prof. Dr. Dirk Hachmeister (verantwortlich)

Type of Course:

lecture

In-Class Hours Per Week:

2

Contents:

Content Financial Statements according to German GAAP (HGB):
Introduction to accounting according to German GAAP (legal basis, accounting requirements)
Asset illustration and profit determination (accounting and valuation principles, recognition, valuation, presentation)
Regulations of German GAAP regarding the accounting and valuation of fixed assets, receivables, inventories, provisions and liabilities

Literature:

Beck'scher Bilanzkommentar, München, neueste Auflage WP Handbuch 2006, Bd. 1, Düsseldorf

IDW Standards

Baetge/Kirsch/Thiele, Bilanzen, 13. Aufl., Düsseldorf 2017

Petersen/Bansbach/Dornbach, IFRS Praxis Handbuch, 12. Aufl. 2018

Location:

Hohenheim

Module:

• 5101-470 Financial Statements (compulsory)